McClanahan v. Arizona State Tax Comm'n, 411 U.S. 164 (1973), was a case in which the Supreme Court of the United States holding that Arizona has no jurisdiction to impose a tax on the income of Navajo Indians residing on the Navajo Reservation if their income is wholly derived from reservation sources.

[1] Lower Courts Rosalind McClanahan was an enrolled member of the Navajo Nation in Arizona.

The Navajo Nation has a modern history of being very self established within the United States federal recognition system.

The Navajo Nation has its own government, education and healthcare programs, and its own police system in place.

Later on in 1922, The U.S. Secretary of the Interior created the Navajo Business Council for the purpose of being able to obtain mineral leases.

[2]  In 1947 Title 4 Chapter 4 was made for laying out the framework for states authority, jurisdiction and taxation.

An important quote that is cited in many future cases from this one from Justice Thurgood Marshall is:"It must always be remembered that the various Indian tribes were once independent and sovereign nations, and that their claim to sovereignty long predates that of our own Government.